The UP ELECTRICITY DUTY ACT 1952

THE U. P. ELECTRICITY (DUTY) ACT, 19521 (U. P. ACT No. XXXIII OF 1952) Amended by U. P. Act no. XXVII of 1957 U. P. Act no. XII of 1959 U. P. Act no. 2 of 1971 U. P. Act no. 10 of 1972 U. P. Act no. 8 of 19752 U. P. Act no. 12 of 1982 U. P. Act no. 11 of 1985 U. P. Act no. 13 of 1987 U. P. Act no. 26 of 1999 [Passed in Hindi by the Legislative Council on October 11, 1952 and by the Uttar Pradesh Legislative Assembly on October 16, 1952. Received the assent of the Governor on December 1, 1952, under Article 200 of the Constitution of India, and was published in the Uttar Pradesh Gazette, Extraordinary, dated December 4, 1952. ] AN ACT to levy a duty on the consumption of electrical energy in Uttar Pradesh WHEREAS it is expedient to levy a duty on the consumption of electrical energy in U. P. ; It is hereby enacted as follows : Short title, 1. (1) This Act may be called the U. P. Electricity (Duty) Act, extent and 1952. commen- (2) It extends to the whole of Uttar Pradesh. cement (3) It shall come into force on such date 3 as the State Government may, by notification in the official Gazette, appoint. Definitions 2. In this Act, unless there is any thing repugnant in the subject or context — (a) 4[appointed authority] means — (i) in the case of electricity undertaking engaged in the business of 5[supplying energy] owned or managed by the State Government, such officer or authority as the State Government may appoint in this behalf, and —————————————————————————————————————————— 1. For Statement of Objects and Reasons, see Gazette, Extraordinary, dated Sep. 1, 1952. 2. Amendments made vide Act no. 8, 1975 came into force with effect from October 12, 1974. 3. The Act came into force from Jan. 15, 1953 vide notfn. no. 4389-El/XXIII-D—319-EL-52, dt. Dec. 30, 1952, in Gaz. dt. Jan. 3, 1953. 4. Subs. by s. 2(a) of U.P. Act no. 26, 1999. 5. Subs. by s. 2(b) of U.P. Act no. 26, 1999. 144 [The U.P. Electricity (Duty) Act, 1952] (ii) in the case of electricity undertaking engaged in the business of supplying energy owned or managed by the Central Government or a Board, such officer or authority as the State Government may, with the concurrence of the Central Government or the Board, as the case may be, appoint in this behalf. Explanation — For purposes of this clause, a department of the Government engaged in supplying energy is an electricity undertaking as aforesaid. Act No. 54 of (b) “Board” means a board constituted under Chapter III of the 1948 Electricity (Supply) Act, 1948 ; Act No. X of (c) “Central Government” shall have the meaning assigned to it 1897 in the General clauses Act, 1897 ; (d) “consumer” means a person, other than a licensee, who is supplied with energy — (i) by a licensee ; (ii) by a Board ; or (iii) by the State Government or Central Government ; (e) “energy” means elected energy ; Act IX of (f) “licensee” means any person licensed under Part II of the 1910 Indian Electricity Act, 1910, 1[to supply] energy and includes any person who has obtained the sanction in that behalf of the State Government under section 28 of the said Act ; (g) “prescribed” means prescribed by rules made under this Act; (h) “rate charged” does not include—hire for meter or service line ; but includes — (i) where any rebate is allowed on account of payment being made within any special period, the rebate so allowed, (ii) 2[ X X X ] (iii) in the case of a two-part tariff, the fixed charge and also the unit-charge ; (iv) in the case of the un-metered 3[supply], the periodical charge made therefor ; and (v) any surcharge on the rates, whether imposed by the licensee, Board, the State Government or the Central Government. —————————————————————————————————————————— 1. Subs. by section 2 (2) of U. P. Act no. 26 of 1999. 2. Omit. by section 2 of U. P. Act no. 2 of 1971. 3. Subs. by section 2 (3) of U. P. Act no. 26 of 1999. 146 [The U.P. Electricity (Duty) Act, 1952] Explanation — In clause (iii) “Unit charge” means “the charge for the energy actually consumed”. (i) “State Government” means the Government of Uttar Pradesh; Act IX of (j) words and expressions not defined in this Act but defined in 1910 the Indian Electricity Act, 1910, have the meaning assigned to them in that Act. Levy of 1[3. (1) Subject to the provisions hereinafter contained, there electricity shall be levied for and paid to the State Government on the energy — duty (a) sold to a consumer by a licensee, the Board, the State Government or the Central Government ; or (b) consumed by a licensee or the Board in or upon premises used for commercial or residential purposes, or in or upon any other premises except in the construction, maintenance or operation of his or its works ; or (c) consumed by any other person from his own source of generation, — a duty (hereinafter referred to as ‘electricity duty’), determined at such rate or rates as may from time to time be fixed by the State Government by notification in the Gazette, and such rate may be fixed either as a specified percentage of the rate charged or as a specified sum per unit : 2 [Provided that such notification issued after October 1, 1984 but not later than March 31, 1985 may be made effective on or from a prior date not earlier than October 1, 1984.] (2) In respect of clauses (a) and (b) of sub-section (1), electricity duty shall not exceed 3[fifty per cent] of the rate charged : 4[Provided that in the case of one-part tariff, where the rate charged is based on units of consumption, the electricity duty shall not be less than one paisa per unit or more than [nine paise]5 per unit. Explanation— For the purposes of calculation of electricity duty as aforesaid, energy consumed by a licensee or the Board or supplied free of charge or at concessional rates to his partners, directors, members, officers or servants, shall be deemed to be energy sold to consumers by the licensee or the Board, as the case may be, at the rates applicable to other consumers of the same category. (3) In respect of clause (a) of sub-section (1), the electricity duty shall not be less than one paisa or more than six paise per unit. (4) The State Government may, in the public interest, having regard to the prevailing charges for supply of energy in any area, the —————————————————————————————————————————— 1. Subs. by s. 3 of U.P. Act no. 2 of 1971. 2. Ins. by sec. 2(a) of U. P. Act no. 11 of 1985. 3. Subs. by sec. 2(i) of U. P. Act no. 13 of 1987. 4. Subs. by section 37 of U. P. Act no. 8 of 1975. 5. Subs. by sec. 2(ii) of U.P. Act no. 13 of 1987. 148 [The U.P. Electricity (Duty) Act, 1952] generation capacity of any plant, the need to promote industrial production generally or any specified class thereof and other relevant factors, either fix different rates of electricity duty in relation to different classes of consumption of energy or allow any exemption from payment thereof. (5) No electricity duty shall be levied on — (a) energy consumed by the Central Government or sold to the Central Government for consumption by that Government ; or (b) 1[ * * * * * ]; (c) energy consumed in the construction, maintenance or operation of any railway by the Central Government or sold to that Government for consumption in the construction, maintenance or operation of any railway : (d) by a cultivator in agricultural operations carried on in or near his fields such as the pumping of water for irrigation, crushing, milling or thrashing of the produce of those fields or chaff cutting.]2; 3[(e) Energy consumed in light upon supplies made under the Janta Service Connection Scheme. Explanation :— For the purposes of clause (e) “Janta Service Connection Scheme” means a scheme approved by the State Electricity Board for supplying Energy to Harijans, landless labourers, farmers (holding land not exceeding one acre), members of armed forces (whether serving or retired), war widows and other weaker sections in districts notified by the State Government. ] 3-A. 4[ X X X X ] Payment of 5[ 4. (1) The electricity duty shall be paid, in such manner and electricity within such period as may be prescribed, to the State Government — duty and interest on (a) where the energy is supplied or consumed by a licensee, — by the licensee ; (b) where the energy is supplied by the State Government or the Central Government or is supplied or consumed by the Board,—by the appointed authority ; and (c) where the energy is consumed by any other person from his own source of generation,—by the person generating such energy. (2) Where the amount of electricity duty is not paid to the State Government within the prescribed period as aforesaid, the licensee, the —————————————————————————————————————————— 1 Omit. by sec. 2 (c) (b) of U. P. Act no. 11 of 1985. 2 Subs. by sec. 3 of U. P. Act no. 2 of 1971. 3 Ins. by sec. 2 of U. P. Act no. 12 of 1982. 4 Omit. by sec. 4 of U.P. Act no. 2 of 1971. 5 Subs. by sec. 5 of U.P. Act no. 2 of 1971. 150 [The U.P. Electricity (Duty) Act, 1952] 1[Board or other person mentioned in clause (c) of sub-section (1), as the case may be shall liable to pay within such period as may be prescribed, interest at the rate of eighteen per cent per annum on the amount of electricity duty remaining unpaid until payment thereof is made.] Reimbursement 4-A. (1) The amount of electricity duty payable under section of electricity 3 on the energy supplied to a consumer by a licensee the State duty from Government, the Central Government, or the Board, may be consumers recovered by the licensee or the appointed authority as the case may be from the consumer. (2) For the purpose of recovering the amount of electricity duty form the consumer, the licensee or appointed authority, as the case may be, may, without prejudice to any other mode of recover exercise the powers conferred on the licensee under sub-section (1) of section Act IX of 1910 24 of the Indian Electricity Act, 1910, as if the duty were a charge or sum due in respect of energy supplied to such consumer. Penal duty to be 4-B. (1) If in the opinion of an authority prescribed in that paid in certain behalf, the licensee, the Board or other person liable to pay electricity cases duty evades or attempts to evade the payment of the duty, whether by maintaining false records, submitting false returns, concealing the energy supplied or consumed, or by any other means, the licensee, the Board or other person, as the case may be, shall pay by way of penalty within such time as may be prescribed, in addition to the said duty, a sum, not exceeding four times the amount of duty so evaded or attempted to be evaded, to be determined by such authority : Provided that no action under this sub-section shall be taken without giving a reasonable opportunity of being heard to the licensee, the Board, or such other person. (2) An appeal shall lie from an order passed under sub-section (1) to such authority, within such period and on payment of such fee, as may be prescribed. (3) The appellate authority may confirm, set aside or modify the order appealed from and pending the disposal of the appeal, stay the operation of the order wholly or partially and on such terms as it thinks fit. ]1 Records and 5. (1) If the State Government so directs by a general or Returns special order a licensee or an appointed authority 2[or other person liable to pay electricity duty] shall maintain such record in such manner and form as may be prescribed showing — (i) the units of energy generated, or received by it for 3[transmission or supply]. (ii) the units of energy supplied to the consumers or consumed by him ; —————————————————————————————————————————— 1. Subs. by sec. 5 of U.P. Act no. 2 of 1971. 2. Ins. by sec. 6 (i) (a) of U. P. Act no. 2 of 1971. 3. Subs. by sec. 6 (1) (b) ibid. 152 [The U.P. Electricity (Duty) Act, 1952] 1[(iii) the amount of electricity duty payable separately on each category of consumption and the amount recovered under section 4-A.] 2[(iii-a) the amount of interest, if any, payable under section 4 and the amount of penal duty, if any, determined under section 4-B; ] (iv) such other particulars as may be prescribed. (2) 3 [Every person] who has been directed under sub-section (i) to maintain a record, shall submit such returns in such form and manner 4[to such authority and within such period] as may be prescribed. (3) The amount of energy shall for purposes of clauses (i) and (ii) of sub-section (1) be ascertained in such manner as may be prescribed. Inspecting 6. (1) The State Government may, by notification in the official Officers Gazette, appoint inspecting officers to inspect records maintained under section 5. (2) The inspecting officers shall perform such duties and exercise such powers; as may be prescribed for the purpose of carrying into effect the provisions of this Act and the rules. (3) Every inspecting officer appointed under this section shall be deemed to be a public servant within the meaning of section 21 of Act XLV of 1860. the Indian Penal Code, 1860. Recovery of 5[7. (1) Any sum due on account of electricity duty or interest electricity duty, or penal duty under section 3, section 4 or section 4-B, if not paid etc. within the prescribed period to the State Government, shall be recoverable as an arrear of land revenue — (a) in the case of energy supplied to consumed by a licensee, from the licensee ; (b) in the case of energy supplied or consumed by the Board, from the Board ; and (c) in the case of energy consumed by any other person generating it, from the person liable to pay such duty under this Act. (2) Without prejudice to the provisions of sub-section (I), the State Government may,— (a) in the case of any such sum as aforesaid being due from a licensee or the Board, deduct the sum from any amount payable by the State Government to the licensee or the Board’s or (b) in the case of any such sum as aforesaid being due from a licensee, require the Board to deduct the sum from any amount —————————————————————————————————————————— 1 Subs. by sec. 6 of (i) (c) U. P. Act no. 2 of 1971. 2 Subs. by sec. 6 (i) (d) ibid. 3 Subs. by sec. 6 (ii) ibid. 4 Ins. by sec. 6 (ii) ibid. 5 Subs. by sec. 7 ibid. 154 [The U.P. Electricity (Duty) Act, 1952] payable by the Board to the licensee and to pay the sum so deducted to the State Government.]1 8. (1)2 If any person — Penalties (a) required by section 5 to keep record or to submit returns fails to keep or submit the same in the prescribed manner or form, or (b) intentionally obstructs an inspecting officer appointed under section 6 in the exercise of his powers and duties under this Act and the rules, or, (c) contravenes any rule, he shall be liable, on conviction before a Magistrate, to a fine not exceeding two hundred rupees. [(2) If any person keeps any record or submits any return specified in section 5, which he knows or has reasonable cause to believe to be false, or not true in any material particular, he shall be punishable with a fine not exceeding one thousand rupees.] Cognizance of 3[8-A. No court shall take cognizance of an offence under this offences Act except on a complaint made by such officer as may be prescribed. 8-B. (1) If the person committing an offence under this Act is Offences by companies a company, the company as well as every person incharge of, and responsible to, the company for the conduct of its business, at the time of the commission of the offence, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly : Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the content or connivance of, or that the commission of the offence is attributable to any neglect on the part of any managing agents, Secretaries and Treasurers, Director, Manager, Secretary or other officer, such managing agents, Secretaries and Treasures, Director, Manager, Secretary or other officer, such managing agents, Secretaries and Treasurers, manager, Secretary or other officer shall also be deemed to be guilty of that offence, and shall be liable to be proceeded against and punished accordingly. Explanation — For the purposes of this section —] —————————————————————————————————————————— 1. Subs. by sec. 7 of U.P. Act no. 2 of 1971. 2. Renumbered and Ins. Sub-sec. (2) by sec. 8 of U.P. Act no. 2 of 1971. 3. Ins. by sec. 9 ibid. 156 [The U.P. Electricity (Duty) Act, 1952] 1[(a) “company” means anybody corporate and includes a firm or other association of individuals ; and (b) “director”, in relation to a firm, means a partner in the firm. 8-C. No suit, prosecution or other legal proceeding shall lie Protection for acts done against an officer or servant of the State Government for anything which in good faith is in good faith done or intended to be done in pursuance of any provision of this Act or of any rules or order made thereunder.] 9. 2[ X X X X ] 3[10. (1) The State Government may, by notification in the Power to make rules Gazette make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generally of the foregoing power, such rules may provide for — (a) the manner in which and the period within which the electricity duty or interest thereon shall be paid to the State Government under section 4; (b) the form and manner in which records shall be maintained under sub-section (1) of section 5 and the particulars which shall be shown therein ; (c) the form and manner in which, the period within which and the authority to whom, returns shall be submitted under sub-section (2) of section 5 ; (d) the manner in which the units of energy shall be ascertained for the purposes of clauses (i) and (ii) of sub-section (1) of section 5 ; (e) the duties that shall be performed and powers that shall be exercised by inspecting officers appointed under section 6 ; (f) the authority which shall determine the penalty payable, and the period within which it shall be paid, under sub-section (1) of section 4-B ; (g) the authority to whom, the period within which and the fee on payment of which, appeal shall lie under sub-section (2) of section 4-B ; 4[(gg) the manner in which an appeal under sub-section (2) of section 4-B shall be filed and procedure for disposal thereof. ] (h) the officers who may make complaint for prosecution under this Act ; (i) any other matter which is to be or may be prescribed.] —————————————————————————————————————————— 1. Ins.. by sec. 9 of U.P. Act no. 2, 1971. 2 Omit. by sec. 10 ibid. 3. Subs. by sec. 11 ibid. 4. Ins. by sec. 4 of U. P. Act no. 26 of 1999. 158 [The U.P. Electricity (Duty) Act, 1952] 1[(3) All rules under this Act shall, as soon as may be, after they are made, be laid before each House of the State Legislature while it is in session, for a total period of fourteen days in its one session, or more than one successive sessions and shall, unless some later date is appointed, take effect from the date of their publication in the Gazette, subject to such modifications or annulments as the two Houses of the Legislature may during the said period agree to make, so, however that any such modification or annulment shall be without prejudice to anything previously done thereunder.] —————————————————————————————————————————— 1. Subs. by sec. 11 of U.P. Act no. 2, 1971. 160